Indiana Code Title 22. Labor and Safety § 22-14-7-4

(1) an entity that manufactures or produces cigarettes or causes cigarettes to be manufactured or produced that the manufacturer intends to be sold in Indiana, including cigarettes intended to be sold in the United States through an importer;

(2) a first purchaser that intends to resell in the United States cigarettes that the original manufacturer or maker does not intend to be sold in the United States;  or

(3) an entity that becomes a successor of an entity described in subdivision (1) or (2).